2022 (1) TMI 1222 - HC - Income Tax

Reopening of assessment u/s 147 - Rejection of objections filed by petitioner for re-opening under Section 148 - HELD THAT - AO who will be different from the officer who had pass the order rejecting the objections filed by petitioner for re-opening under Section 148 shall permit petitioner to file further documents and case laws if advised and also grant a personal hearing before passing the assessment order. The assessment order to be passed within 12 weeks from the date this order is uploaded. Petitioner shall be given atleast seven days advance notice about the date and time of the personal hearing. Assessing Officer shall deal with all the submissions made by petitioner including those raised in his objections to the re-opening and pass detailed order in accordance with law.

Summary

The Bombay High Court ordered the Assessing Officer to allow the petitioner to submit further documents and case laws, grant a personal hearing, and pass the assessment order within 12 weeks. The Assessing Officer must address all submissions and objections raised by the petitioner. The petition was disposed.